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The Audit Bench meets in the framework of its Sections :

·       In Ordinary Hearing;

·       In Joint Sections:

·       In Council Chamber,

The President of the Audit Bench sets by ordinance the matters to be considered by the various sections.

- Judicial review Procedure

The Audit Bench ensures the regularity of public accounts and the proper performance controls by public accountants before payment of any expenditure. They may see their personal and pecuniary responsibility brought into play by the accounts judge. This procedure leads to judgements acts that allow revenue recovery from the Accountant or repayment of wrongly paid amounts, which can be significant. In case of delay in the accounts production, the Bench can also impose a fine on the public accountant.

- Management review Procedure

The Audit Bench reviews the management of public organisations and administrations, local authorities, public entities and public and semi-public companies, in accordance with law n° 2018/012.  

The management review covers the regularity of management acts, the economy of the means implemented and the evaluation of achieved results against the objectives . it is not therefore about assessing the appropriateness of policy choices.